1. Costing: |
– Attribute costing – Life-cycle costing – Quality costing – Target costing – Value-chain costing |
2. Planning, Control and Performance Measurement: |
– Benchmarking – Integrated performance measurement |
3. Strategic decision-making: |
– Brand valuation – Strategic pricing – Strategic costing |
4. Competitor Accounting: |
– Competitor cost assessment – Competitor performance appraisal – Competitor position monitoring |
5. Customer Accounting: |
– Customer profitability analysis – Lifetime customer profitability analysis – Valuation of customers |